124B. Appeal
(1) A person aggrieved by an order of the adjudicating officer under section 124A may appeal to an appellate authority (an officer at least one rank above the adjudicating officer, notified by the Central Government) within sixty days of receiving the order.
(2) Appeals must be in the prescribed form and manner.
(3) A late appeal may be admitted if the appellant shows sufficient cause for the delay.
(4) No appeal may be disposed of without giving the appellant a reasonable opportunity of being heard.
(5) The appellate authority must dispose of the appeal within sixty days of filing.
(6) Failure to comply with the adjudicating officer’s or appellate authority’s order within ninety days attracts, in addition to the penalty, a fine of one lakh rupees or imprisonment up to one year, or both.
